Malaysia legislation
Section 39
Seksyen 39
Pindaan seksyen 39
(a)
dalam subseksyen (4), dengan menggantikan perkataan
“If” dengan perkataan “Subject to subsection (4a), if”;
dan
(b)
dengan memasukkan selepas subseksyen (4) subseksyen yang berikut:
“(4a) Nothing in this section shall operate to compel the Collector to refund the excess amount of duty which may have been paid in conformity with the erroneous assessment, together with any fine or penalty which may have been paid unless the assessment has become final and conclusive in accordance with section 36d.”.
Pindaan seksyen 57